By Robert Scarlett
The 2006 variation of CIMA's reputable learn structures were absolutely up-to-date to mirror any alterations within the syllabus. Key sections of the 2006 research platforms are back written through examiners so each one textual content totally displays what will be proven within the examination. up to date to include legislative and syllabus adjustments, the 2006 research structures offer whole research fabric for the may possibly and November 2005 tests. the recent variation keeps the preferred loose-leaf layout and comprises: * perform questions all through * entire revision part * subject summaries * steered analyzing articles from a number journals * may well 2005 Q & A's * The reputable learn platforms are the single learn fabrics counseled by means of CIMA * up to date to mirror changhes within the syllabus with key sections written by means of examiners * whole built-in package deal incorporating syllabus tips, complete textual content, prompt articles, revision courses and wide query perform
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Extra info for CIMA Study Systems 2006: Management Accounting-Performance Evaluation (Cima Official Study Systems)
Solution The ﬁrst step is to produce an input/output reconciliation. Notice that the losses are not complete. You will need to take account of this in the equivalent units columns. And remember that the normal loss units do not absorb any of the process costs. They are valued at their scrap value only, so they must not be included as part of the output to absorb costs. 80 Notes: 1. The abnormal loss is inserted in the output column as a balancing ﬁgure. Losses are 50 per cent complete in conversion costs.
The work done last period on the opening stock has been excluded from the statement of production. Therefore the costs of the opening stock must be excluded from the statement of costs. Process 2 account Opening stock Process1 Materials added Conversion costs Units 600 4,000 4,600 4,600 £ 1,480 6,280 3,109 14,698 15,567 Process 3* Normal loss Abnormal loss Closing stock Units 3,950 200 100 4,350 4,600 £ 14,122 200 305 15,940 15,567 Abnormal loss account Process 2 £ 305 000 305 Scrap stock Proﬁt and loss £ 100 205 305 *The amount of £14,122 for the transfer to process 3 has been inserted as a balancing ﬁgure.
The cost of the opening WIP is analysed separately from the cost of the units which are started during the period. The closing work in progress is therefore valued at the unit cost rate incurred during this period. It is not affected by the costs of the previous period which are brought forward in the opening WIP. The best way to make this difference clear is to work through some examples. The next two examples in this chapter both include some opening work in progress. Work through them carefully, referring back to these paragraphs to help you to understand the differences between the FIFO and average cost methods.
CIMA Study Systems 2006: Management Accounting-Performance Evaluation (Cima Official Study Systems) by Robert Scarlett